https://www.taxtmi.com/caselaws?id=251205 Subsequent filing of declaration form ST18C with the reply to the show-cause notice was treated as compliance with Section 78(2) of the Rajasthan Sales Tax Act, 1994, so penalty under Section 78(5) could not be sustained. The issue was held to be covered by the Supreme Court ruling in State of Rajasthan v. D.P. Metals, and the revenue failed to distinguish that precedent or show why it should not apply. On that basis, no substantial question of law was found. en-us Mon, 04 Aug 2014 00:00:00 +0530 Sun, 07 Sep 2014 08:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251205 Subsequent filing of declaration form ST18C with the reply to the show-cause notice was treated as compliance with Section 78(2) of the Rajasthan Sales Tax Act, 1994, so penalty under Section 78(5) could not be sustained. The issue was held to be covered by the Supreme Court ruling in State of Rajasthan v. D.P. Metals, and the revenue failed to distinguish that precedent or show why it should not apply. On that basis, no substantial question of law was found. Case-Laws VAT and Sales Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251205